3301 - Essential oils (terpeneless or not), including concretes and absolutes; resinoids; extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils:
Sub-classifications
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3301 2400 00
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3301 2500
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3301 2500 20
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3301 2500 50
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3301 29
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3301 2910 00
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3301 2920 00
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3301 2951
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3301 2951 03
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3301 2951 05
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3301 2951 07
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3301 2951 09
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3301 2951 11
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3301 2951 13
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3301 2951 15
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3301 2951 16
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3301 2951 17
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3301 2951 18
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3301 2951 19
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3301 2951 21
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3301 2951 25
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3301 2951 28
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3301 2951 29
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3301 2951 33
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3301 2951 35
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3301 2951 37
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3301 2951 39
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3301 2951 41
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3301 2951 42
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3301 2951 43
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3301 2951 50
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3301 3000 00
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3301 90
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3301 9010
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3301 9010 10
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3301 9010 20
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3301 9010 50
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3301 9050 00
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Overview
Chapter 33 of the Harmonized Tariff Schedule of the United States (HTSUS) encompasses a wide array of aromatic substances and finished products. Heading 3301 specifically details the classification of essential oils and related resinous materials. This category covers volatile oils extracted from plant sources, including their concretes and absolutes, which are concentrated forms obtained through specific extraction processes. Resinoids, oleoresins, and terpenic by-products also fall under this heading, representing further refined or residual components derived from natural aromatic materials.
Unlike its sibling categories in Chapter 01, which deal with live animals, HTS 3301 focuses exclusively on chemical constituents and preparations derived from plants for their aromatic properties. It is crucial to distinguish these raw or semi-processed aromatic materials from finished perfumery, cosmetic, or toilet preparations that would be classified under later headings within Chapter 33. The key differentiator here is the nature of the product: Heading 3301 covers the fundamental aromatic essences and their immediate derivatives, rather than formulated end-use consumer goods.
The subcategories within 3301 provide for a more granular classification based on the source and type of the aromatic material. Subdivisions often differentiate between essential oils derived from citrus fruits and those from other botanical origins. Additionally, specific provisions exist for resinoids, which are obtained by solvent extraction and are typically solid or semi-solid. The "Other" subcategory serves to capture any remaining products within the scope of heading 3301 that are not specifically enumerated elsewhere, such as aqueous distillates or solutions of essential oils.